If you are set on keeping a separate tub and small separate shower the second is much more accessible. In your first plan you would have less than two feet to squeeze through to fill tub and to get in and out of with out touching the toilet. To be honest I might consider losing the tub if there is another one in the house and go with a nicely sized walk in shower. Even a deep four ft tub is very small for adults. Japanese tubs work well for very petite people but I as a 5'7" woman am never comfortable in them and they are a bear as I age to climb in and out of especially with much less than 3 ft. If it is your only tub in the house I understand wanting to keep one.

for the size room you have, 25K is barely enough. To stretch that budget you HAVE to DIY some things. Demo will prob save you a few thousand. painting will save you a bit more. Sourcing all your tiles and products and looking for bargains, also saves you. I did this for my own bathroom and saved tens of thousands. But I also played GC for mine. I have a lot of pics with diff ideas. See what you think imagine the tub situated under your window since this window is on the other wall. do a longer vanity, even if a portion of it hits under the window. people like countertop space. Or, between the window and the vanity do an open cubby shelving like shown here, or the next one. unless you have a spot next to your shower for a storage area? then you wouldn't need the tower on the vanity BTW, I love all of these tile/shower designs. this is a 60" vanity w/double sinks, tile wainscot behind the tub. I think you have plenty of room to do a longer vanity w/the free tub in the corner. Ignore the style on this one, but you mentioned a tower. here's one w/single sink and tub under the window. Are you on a raised foundation? becuase if there was someway to move that toilet, it would really help the layout. this bathroom design is pretty close to your layout. you have a longer space on that back wall so your toilet would be between tub/shower. I really like this tile You could basically copy this herringbone on the floor and up the wall, but use larger tiles. (like 4x16 ) Or, you could do a larger hex tile like this black one (or gray or white) and instead of tiling around the tub, do a wainscot/board and batten, like you see here behind this tub. To save money, learn how to DIY this. It's not that difficult. plenty of online tutorials. this is a board/batten. really amps up your space, but would cost you 1-2K to have this done. materials for this can be bought for a few hundred. Do it yourselves (it's mainly math) and save that money for something else. what about something like this? see the board and batten wrapped around the vanity wall to the tub wall? notice the wall mount faucet for the tub? this is a nice, classic look. Then you'd have your toilet, the shower on the other wall. The tile in the shower looks like a 4x16 Shiplap w/a vinyl MDF for damp areas is another option I love this soft blue roman shade too. In this viewpoint, you have the tub with nothing on the wall and a freestanding faucet. Prob your cheaper option. (I really like the first picture I posted. I love the design, the tile work and the items used. Modern Boho. instead of the wainscot , use the white subway tile. However, a tile wainscot will cost more money because of the labor involved) trying to photoshop this tub but the view/angle in the photo is from the other direction. see how it's simple tub w/the wall mount faucet? what if you did that w/it placed on the back wall like shown here in the pic? (look at this view as if you're staning in front of your window. Like the one above w/the Blue vanity. you may have to rotate the one end under the window in order to get the toilet to fit in there. just depends on the size tub you got. you could do a little makeup spot if that countertop takes it under the window. I did find one picture that is almost identical to your layout. (minus the toilet and an extra window) This is a small freestanding tub and would totally work for your room. You could rotate towards the back wall so that you have a longer space on the vanity wall. here's a shower tile option. white subway w/a long niche. source out the tile yourself by shopping around, looking online/craigslist for leftovers you can use. If you buy the shower faucets/hardware individually (example, Kohler Purist on Amazon can save you money if you buy single items at a time) you could save some money. when buying your shower valve, make sure to get it for your specific model shwerhead. if you want the handheld, see if you get a valve that controls both.

"So starting to the left of the entrance…toilet facing into the room, 5’ (sorry not so familiar with metric) tub along bottom wall. Then on wall across from entrance a 3’ x 4’ shower with heated towel rack to the right of the entrance. Then small shallow sink and mirror in front of window." Your left and rights here are as if you were entering the room from the entrance? If I understand right this would have the bath width and toilet against the 155cm wall? If the bath is 70cm width, this leaves 85cm for the toilet. Is this sufficient?

I agree about hating wet rooms. The tub would always be dirty. While you're remodeling, you might consider moving the closet to the other side where you currently show the tub, with a door directly from your bedroom. Then make another door all the way to the left into the bathroom. Take some space from the laundry area - you will appreciate it more in the main bathroom. You could fit the shower into the alcove where you have the laundry, with the tub and vanity on the long wall, straight ahead as you walk in the room, and tuck the toilet to the right of the bathroom doorway, behind the door, so it's not the first thing you see. You might also consider combining the shower and tub or eliminating the tub if you want to keep the laundry space. If you keep the closet location, another option would be putting up a wall between the bathroom and closet, reducing the size of your laundry slightly and increasing the closet size, accessing the closet from your bedroom wall. Either way, you'd want the vanity in front of the door and the toilet behind it.